The impact recorded on the Statement of Changes in Equity in relation to the change in accounting criteria heading is mainly due to the provision for the pension plan on certain contract allocated in one country where a more prudent interpretation deriving a gross impact of 12,191 thousand euros, giving rise to an impact net of tax of less net equity amounting to 9,692 thousand euros. This impact has been recognised at 1 January 2019. (see Note 18)